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CA IPCC : Question Paper (with Answers) - ADVANCED ACCOUNTING (Hindi) May 2013

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CA IPCC
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iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 iz'u i= & 5 mPp ys[kkadu iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uks es ls fdUgh ik p iz'u gy dhft;sA tgk vko';Drk gS] ogk mfpr ekU;rkvksa ,oa fl}kUrks dks crkb;s( k;kZRed fVIi.kh m kj dk va'k gS & iz'u 1-fuEu iz'uks dk m kj nhft;sA (a) o"kZZ 2012 ds fy, 'kq} ykHk 24]00]000 :i;k vn k Hkkfjr vkSlr lerk va'kks dh 2012 esa la[;k 10]00]000 vkSlr mfpr ewY; Fair Value izfr lerk va'k o"kZ 2012 ds nkSjku 25-00 :0 2012 o"kZ esa vkWI'ku esa vkSlr Hkkfjr va'kks dh la[;k 2]00]000 2012 o"kZ ds nkSjku va'kksa dk vkWI'ku esa iz;ksx ewY; Exercise Price 20-00 :i;k ewy ,oa ruq izfr va'k miktZu dh x.kuk dhft;sA Compute Basic and diluted earning per share (b) 31 ekpZ] 2013 ds vUr es vfUre jgfr;k dk ewY; 1]50]000 :0 gSA ftlesa 2011&12 esa u"V eky 'kkfey gSA 31 ekpZ] 2012 dks vkx ls u"V eky dk vuqekfur olwyh ewY; 12]000 :0 FkkA 2012&13 ds vfUre jgfr;k es u"V eky dk iqu% vuqekfur olwyh ewY; 4]000 'kkfey gSA ys[kkadu ekud 5 ds izko/kkuks dk mi;ksx dj o"kZ 2012&13 ds ykHk&gkfu [kkrs es fn[kk;s tkus okys vfUre jgfr;k ds ewY; dh x.kuk dhft;sA (c) vfHk;kaf=dh oLrq fo ; dEiuh vius fo ; ds ckn nks o"kZ rd vius xzkgdks dks okjaVh nsrh gSA iwoZ vuqHko ds vk/kkj ij cps gq;s okjaVh vof/k ds fy;s dEiuh vius ikfylh ds rgr chtd ewY; ij fuEufyf[kr izko/kku djrh gSA 1- 1 lky ls de vof/k ds fy;s 2% izko/kku 2- 1 lky ls vf/kd vof/k ds fy;s 3% izko/kku dEiuh us uhps fn;s x;s fooj.k ds vuqlkj chtd cuk;s &% chtd vof/k jkf'k 19 tuojh 2011 40]000 29 tuojh 2012 25]000 15 vDVwcj 2012 90]000 The Institute of Chartered Accountants of India 1 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 31 ekpZ] 2012 ,oa 31 ekpZ] 2013 ij ys[kkadu ekud 29 ds vuqlkj okjaVh ds izko/kkuks dh x.kuk dhft;sA ;g Hkh x.kuk dhft;s fd 31 ekpZ] 2013 ds vUr es ykHk&gkfu [kkrs es fdruh jkf'k MsfoV dh tk;sxhA (d) m/ke us 400 yk[k :i;k es isVsUV vf/kdkj izkIr fd;kA bldk mRikn p thou 5 o"kZ vuqekfur fd;k x;kA ifj'kks/ku dk fu/kkZj.k Hkfo"; es gksus okys vuqekfur jksdM+ izokg ds vuqikr es fu/kkZfjr fd;k tkrk FkkA jksdM+ izokg fuEu gSA o"kZ 1 2 3 4 5 vuqekfur Hkkoh udn & izokg yk[k #i;s esa 200 200 200 100 100 3 o"kZ ds ckn ;g Kkr fd;k x;k fd isVsUV dh Hkkoh vuqekfur thou 3 o"kZ gS rFkk 5 o"kZ i'pkr~ vuqekfur jksdM+ izokg 50 yk[k :i;k visf{kr gSA ys[kkadu ekud 26 ds vuqlkj ifj'kks/ku dk fu/kkZj.k dhft;sA 4 5 = 20 vad m kj &% (a) izfr va'k vk; dh x.kuk 2012 o"kZ dk 'kq} ykHk 2012 o"kZ dk vn k vkSlr Hkkfjr va'kks dh la[;k izfr va'k ewy vtZu vkWI'ku es va'kks dh la[;k mfpr ewY; es fuxZfer fd;s tkus okys va'kks dh la[;k 2]00]000 20-00 @25-00 izfr va'k ruq vk; * Earnings vtZu :0 es 24]00]000 va'k izfr va'k vk; ---- ---- ------ 10]00]000 ------- 2]00]000 ----2-40 ----- 1]60]000 24]00]000 10]40]000 2-31 va'kksa dh la[;k c<+h ijUrq vtZu ugh c<+k gS D;ksa fd x.kuk dh n`f"V ls dfYir :i ls 40]000 va'kks dk fuxZeu fcuk izfrQy ds gqvkA #- 8000 dk {kfrxzLr jgfr;k ds 'kq} olwyh ewY; esa deh x.kuk ys[kkadu vuqeku esa cnyko dk izHkko gSA ys[kkadu ekud 5 vof/k gsrq 'kq} ykHk ;k gkfu] vof/k iwoZ ensa rFkk ys[kkadu (b) The Institute of Chartered Accountants of India 2 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 uhfr;ksa es ifjorZu] ds ijk 25 ds vuqlkj ys[kkadu vuqeku es ifjorZu ds izHkko dks mlh izdkj oxhZd`r djuk pkfg;s tSls ykHk&gkfu fooj.k es oxhZd`r rFkk iwoZ es vuqekuksa esa iz;ksx fd;k x;k gksA ;gk ;g ekuk tk;sxk fd vfXu ls gkfu 31-03-2012 dks lekIr ds fy, gS o"kZ vr% ykxr ,oa 'kq) olwyh;ksX; ewY; NRV ds vUrj dks ykHk&gkfu [kkrs es vlk/kkj.k en ds :i es fn[kk;k tk;sxkA vr% o"kZ 2012&13 es ys[kkadu vuqeku es iquZjh{k.k dks Hkh ykHk&gkfu [kkrs es vlk/kkj.k en ds :i es oxhZd`r fd;k tk,xk vkSj vfUre jgfr;k dks u"V gq;s eky ds ewY; esa 'kkfey u djrs gq;s fn[kk;k tk;sxkA vFkkZr vfUre jgfr;k fcuk u"V gq;s eky ds iznf'kZr gksxkA o"kZ 2012 & 13 ds fy;s vfUre jgfr;k dk ewY; fuEu gSA vfUre jgfr;k {kfrxzLr oLrq lfgr ?kVk;k &% [kjkc eky dk iqu%jhf{kr ewY; (c) 1]50]000 4]000 1]46]000 ys[kkadu ekud 29 ds vUrxZr okjaVh ds fy, fd, tkus okyk izko/kku] lafnX/k nkf;Ro rFkk lafnX/k lEifr;k 31 ekpZ] 2012 ds vuqlkj 40]000 -02 $ 25]000 -03 800 $ 750 1550 :i;k 31 ekpZ 2013 ds vuqlkj 25]000 -02 $ 90]000 -03 500 $ 2]700 3]200 :i;k 31 ekpZ] 2013 ds vUr es ds lekIr ykHk gkfu [kkrs es MsfoV jkf'k 31-3-2013 dks 'ks"k izko/kku dh vko';Drk ?kVk;k &% 1-4-2012 dks izkjfEHkd 'ks"k ykHk gkfu [kkrs es MsfoV jkf'k 3]200 1]550 1]650 uksV %& 19 tuojh] 2011 dks dh x;h #- 40]000 dh fc h ds laca/k esa 31 ekpZ 2013 dks izko/kku ugha fd;k D;ksafd 2 o"kZ dh okjaVh vof/k igys ls lekIr gks x;hA The Institute of Chartered Accountants of India 3 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (d) ys[kkadu ekud 26 ds vuqlkj isVs.V ds ykxr dk ifj'kks/ku o"kZ Hkkoh vuqekfur udn izokg yk[k es 1 2 3 4 5 6 ifj'kks/ku vuqikr 200 200 200 100 100 50 ifj'kks/ku jkf'k yk[k es -25 -25 -25 -40 iqujhf{kr -40 iqujhf{kr -20 iqujhf{kr 100 100 100 40 40 20 isVs.V dh ykxr izFke rhu o"kksZ esa Hkkoh jksdM+ izokg ds vuqikr esa ifj'kksf/kr gksxh] vFkkZr~ & 200 % 200 % 200 % 100 % 100 gSA isVs.V dk rhljs o"kZ ds ckn xSj ifj'kksf/kr jkf'k # - 100 400&300 gksxk] ftldk ifj'kks/ku iqujhf{kr Hkkoh jksdM+ izokg vuqikr esa 100 % 100 % 50 pkSFks] ik pos ,oa NVosa o"kZ esa gksxhA iz'u & 2 P ,oa Q dh 31 ekpZ] 2012 es fuEufyf[kr rqyui= gSA nkf;Ro iw th [kkrk % P Q vkja{k.k Q dk _.k [kkrk ysunkj 50]000 30]000 20]000 15]000 40]000 lEif k Ek'khujh QuhZpj fofu;ksx LVk d nsunkj jksdM+ 1]55]000 54]000 5]000 50]000 20]000 21]000 5]000 1]55]000 ;g lger fd;k x;k fd 1 vizSy] 2012 ls Hkfo"; es pkSFkkbZ 1@4 Hkkxhnkjh ds vk/kkj ij fe0 R dks lk{ksnkjh esa izos'k fn;k tk, mls [;kfr ds fy;s jksdM+ ,oa iw th ds fy;s 15]000 jksdM+ dk va'knku djus dh vko';drk gSA vU; lwpuk;sa fuEu gSa & a. P ,oa Q dk ykHk esa vuqikr 3 % 2 gSA b. ykHk ds fgLls vfrfjDr P 2005 esa QeZ dh 'kq:vkr ls #- 750 izfr ekg osru izkIr djrk gSA The Institute of Chartered Accountants of India 4 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 c. Hkfo"; es P, Q ,oa R dk Hkfo"; ykHk vuqikr 2%1%1 gksxkA P dks R ds izos'k ds ckn dksbZ osru ugha fn;k tk;sxkA d. bl ckr dh lgefr gqbZ fd QeZ ds [;kfr dk ewY; QeZ dh iqLrdksa esa fn[kk;k tk;sxkA [;kfr dk ewY; QeZ ds fiNys ik p o"kksZ ds vkSlr ykHk esa rhu o"kZ ds ; ds Hkkj ds vk/kkj ij gksxkA ykHk dk fooj.k fuEu gSA o"kZ lekIr 31 ekpZ 2008 31 ekpZ 2009 31 ekpZ 2010 31 ekpZ 2011 31 ekpZ 2012 ykHk @ gkfu 25]000 12]500 2]500 35]000 30]000 mijksDr ykHk gkfu P ds osru izHkkj ds ckn gSA 31 ekpZ] 2008 ds vUr ds ykHk esa 40]000 :i;k vfrjsd ykHk 'kkfey gSaA 31 ekpZ] 2010 ds gkfu esa gM+rky ds dkj.k #- 20]000 dh gkfu gqbZA e. gzkl yxkus ds iwoZ 31 ekpZ] 2013 ds vUr esa O;kikj dk jksdM+ ykHk 50]000 :i;k FkkA f. izR;sd lk>snkj izfrekg 1]000 :i;k vkgj.k ds :i es ysrs gSaA g. 31 ekpZ] 2013 esa vU; lEif k ,oa nkf;Roksa dk ewY; fuEu gS & gzkl ds iwoZ e'khujh gzkl ds iwoZ QuhZpj fofu;ksx LVk d nsunkj ysunkj 60]000 10]000 50]000 15]000 30]000 20]000 h. e'khu rFkk QuhZpj ds vafre 'ks"k ij e'k% 10% ,oa QuhZpj ij 5% gzkl yxkb;sA Q ds _.k ij 6% C;kt ,df=r gksrk gSA _.k dk C;kt lfgr ckjg eghus ds vUnj iwuZHkqxrku fd;k tk;sxkA I. fofu;ksx QeZ izkjfEHkd le; ls Fkk] ml ij 10% izfro"kZ C;kt izkIr gksrk gSA The Institute of Chartered Accountants of India 5 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 j. lk>snkjksa us QeZ dk ifjorZu izkbosV fyfeVsM dEiuh esa djus ds fy;s vkosnu fd;k gSA 1 vizSy] 2013 dks izek.k i= izkIr gqvkA mUgksaus fu.kZ; fd;k fd 31 ekpZ] 2013 ds iw th ds vuqlkj lk>snkj viuh iw th dks va'kiw th esa 2%1%1 ds vuqikr esa cnysaxsA vko';drkuqlkj lk>snkj ubZ iw th nsaxs ;k fudkysaxsA 31 ekpZ] 2013 ds vUr esa QeZ dk ykHk&gkfu [kkrk cukb;s ,oa 1 vizSy] 2013 dk rqyui= Hkh cukb;sA 16 vad m kj &% 31 ekpZ] 2013 eSllZ th D;w vkQ dks lekIr o"kZ ds fy, ykHk rFkk gkfu [kkrk fooj.k e'khu ij gzkl QuhZpj ij gzkl Q ds _.k ij C;kt jkf'k 6]000 500 900 fooj.k O;kikfjd ykHk ldy ykHk fofu;ksxksa ij C;kt ls jkf'k 50]000 5]000 'kq} ykHk P dk i wth [kkrk Q dk iw th [kkrk R dk iw th [kkrk 23]800 11]900 11]900 55]000 55]000 1 vizSy] 2013 esa PQR izkbosV fyfeVsM dk vkfFkZd fpV~Bk uksV ua0 jkf'k I- lerk ,oa nkf;Ro va k/kkfj;ks dk dks"k va k iw th pkyw nkf;Ro vYi dkyhu m/kkj O;kikj Hkqxrku;ksX; 1]41]600 1 15900 20000 1]77]500 II- lEifRr;k xSj pkyw lEifRr;k LFkk;h lEeifRr;k ewrZ lEifRr;k xSj pkyw fofu;ksx pkyw lEifRr;k jgfr;k O;kikj izkI; udn rFkk udn lerqY; The Institute of Chartered Accountants of India 2 & & 63]500 50]000 15]000 30]000 19]000 1]77]5000 6 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 ys[kksa ds uksV 1- vYi dkyhu m/kkj Q ls _.k 2- ewrZ lEif k;k e'khujh QuhZpj 15]900 54]000 9]500 63]500 k;kZRed fVIi.kh 1- [;kfr dh x.kuk ykHk@ gkfu 2007&2008 vfrjsd dk ykHk ,oa 2009&10 dh vlkekU; gkfu dk lek;kstu 2007&08 2008&09 2009&10 2010&11 2011&12 25]000 12]500 2]500 35]000 30]000 ?kVk;k % xSj O;kikfjd fofu;ksx ij C;kt * & 12]500 20]000 17]500 & 35]000 & 30]000 9000 6000 9000 21]500 9000 26]500 9000 44]000 9000 39]000 5000 tksMs+ : P dk osru 750 12 40]000 15]000 5000 5000 5000 5000 11000 16]500 21]500 39]000 34]000 1]11]000 2008 & 09 ls 2011 & 12 rd dk dqy ykHk 11]000 1]00]000 ?kVk;k &% 2007 & 08 dh gkfu 20]000 60]000 15]000 vkSlr ykHk 3 o"kZ ds ; v/kkj ij [;kfr s f fofu;ks s x dks xSj O;kikfjd fofu;ksx ekuk x;k gSA * R ds izos'k djus ij P ,oa Q dk R;kx vuqikr dh x.kuk P iqjkuk fgLlk u;k fgLlk 3@5 1@2 Q 2@5 & 1@4 izkfIr ykHk fgLlk & 1@ 4 1@4 R R;kx fgLlk The Institute of Chartered Accountants of India 7 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 3- lk{ksnkj ds iw th [kkrs ds tfj, [;kfr lek;kstu izfo"Vh lk{ksnkjks dk R;kx vuqikr 2%3 R dk iw th [kkrk P ds iw th [kkrs Q ds iw th[kkrs MsfcV 15]000 6]000 9]000 Lkk>ssnkjks dk iw th [kkrs P vkgj.k [kkrs dk P [kkrs Q [kkrs 'ks"k vkxs ys x;s Q 12]000 & & 12]000 79]800 R 46]900 P 12]000 'ks"k vkxs yk;s 6000 lkekU; vkj{k.k [kkrs 9000 R cSad [kkrs 15000 $ 15000 14]900 5- 58]900 50]000 12000 6000 30]000 8000 9000 & & & & & 30]000 41]900 23]800 11]900 11]900 58]900 41900 31 ekpZ 2013 dks QeZ dk rqyui= nkf;Ro P dh iw th Q dh iw th R dh iw th R 91]800 ykHk&gkfu [kkrs 91800 Q jkf'k lEif k;k jkf'k e'khujh ?kVk;k % gzkl 79]800 46]900 14]900 60]000 6000 QuhZpj ?kVk;k % gzkl fofu;ksx O;kikfjd jgfr;k nsunkj jksdM+ W.N.6 10]000 500 54]000 1]41]600 Q dk _.k tksMk + % C;kt cdk;k ysunkj 15]000 900 15]900 20]000 1]77]500 9500 50]000 15]000 30]000 19000 1]77]500 * ys[kkadu ekud 26 ^vewrZ lEif k* ds vuqlkj dsoy ; [;kfr iqLrd esa izLrqr gksxhA blfy, [;kfr dks iz'u dh vko';drk ds vuqlkj iqLrd esa fn[kkuk gksxk dks AS26 ds izko/kku ds vuqlkj iwath [kkrk ds tfj, le;ksftr fd;k gSA The Institute of Chartered Accountants of India 8 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 31-3-2013 dks jksdM+ 'ks"k O;kikfjd udn ykHk tksM+k % fofu;ksx C;kt tksMk + % LVk d 'ks"k es deh ?kVk;k % nsunkjksa es o`f} ?kVk;k % ysunkjksa es deh tksM+k % izkjfEHkd udn 'ks"k tksMk + % R }kjk yk;k x;k udn jksdM+ ?kVk;k % vkgj.k 12000 $ 12000 $ 12000 ?kVk;k % e'khu esa c<+ks kjh 60000 & 54000 QuhZpj 10000 & 5000 f s 's 7- 50]000 5]000 5]000 60]000 9]000 20]000 5]000 30]000 36]000 6]000 5]000 29000 31]000 35]000 66]000 47]000 19]000 va'kks dk c Vokjk & dEiuh esa ifjorZu iw th P Q R 79]800 46]900 14]900 1]41]600 va'kks dk forj.k P ( ) Q ( ) R ( ) 70]800 35]400 35]400 P ,oa Q 9]000 79]800 & 70]800 ,oa 11]500 46]900 & 35]400 e'k% iw th fudky ldrs gS ,oa R dks 20]500 35]400 & 14]900 va'knku nsuk gksxkA iz'u la[;k & 3 (a) v dEiuh us 150]000 va'k 10 :i;k okys] 10 :0 izhfe;e ij fuxZfer fd;kA lEiw.kZ fuxZeu dk vfHkxksiu fuEu izdkj fd;k x;kA X Y Zz & 90]000 va'k QeZ vfHkxksiu 12]000 va'k & 37]500 va'k QeZ vfHkxksiu 4]500 va'k & 22]500 va'k QeZ vfHkxksiu 15]000 va'k The Institute of Chartered Accountants of India 9 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 dEiuh dks dqy izkfIr QeZ vfHkxksiu ,oa fpfUgr vkosnu i=ksa dks NksM+dj 22]500 va'k gq;sA fpfUgr vkosnu i=ksa QeZ vfHkxksiu dks NksM+dj fuEufyf[kr FkhA X & 15]000 va'kks Y & 30]000 va'k 7]500 va'k Zz & ks vfHkxksiu dks fuxZeu ewY; ij 5% deh'ku ns; gSA vfHkxksiu ds izlafonk ds vuqlkj vfpfUgr va'kksa dks sfMV vfHkxksidksa }kjk ftl vuqikr es va'kksa dk vfHkxksiu gksxk rFkk QeZ vfHkxksiu dk ykHk O;fDrxr vfHkxksidksa dks iznku fd;k tk;sxkA 1- izR;sd vfHkxksidksa ds nkf;Ro dh x.kuk dhft;s va'kksa dh la[;k 2- vfHkxksidksa ls fdruh jkf'k ns; ;k Hkqxrku gksxh x.kuk dhft;sA 3- dEiuh ds iqLrdksa esa vfHkxksiu ds lEcU/k esa tuZy ys[ks dhft;sA (b) 12 vad vfjgUr fyfeVsM dh iw th 10 :i;k okys izR;sd lerk va'kksa esa foHkDr gSA 1-10-2012 dks 20]000 deZpkjh dks 50 :i;k izfrva'k es LVk d vkWI'ku vuqnku nsrh gSA ftldk cktkj ewY; 120 :i;k izfr va'k gSA ;g vkWI'ku dk mi;ksx 10 fnlEcj] 2012 ls 31 ekpZ] 2013 rd djuk gSA deZpkfj;ksa us dsoy 16]000 va'k fy;s rFkk 'ks"k dk vkWI'ku lekIr gks x;sA dEiuh ys[kkiqLrdksa dks izfro"kZ 31 ekpZ dks cUn djrh gSA 31 ekpZ] 2013 rd fooj.k na kation lfgr dEiuh ds iqLrdksa es tuZy ,aV h dhft;sA 4 vad m kj (a) (i) : va'kksa esa vfHkxksidks ds va'kks es dqy nkf;Ro dh x.kuk X ldy nkf;Ro ?kVk;k % fpfUgr vkosnu i= QeZ vkfHkxksiu dks NksM+dj ?kVk;k % vfpfUgr vkosnu i= ldy nkf;Ro ds vuqikr es 12%5%3 QeZ vfHkxksiu dks NksM+dj The Institute of Chartered Accountants of India Y Z 90]000 37]500 22]500 1]50]000 15000 75]000 30]000 7]500 7]500 15]000 52]500 97]500 13]500 5]625 3]375 22]500 dqy 10 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 61]500 12]000 49]500 ?kVk;k % QeZ vfHkxksiu 1]875 4]500 2]625 11]625 15]000 3]375 6000 43]500 12]000 55]500 2625 & 4]500 4]500 3375 & 15]000 15]000 ?kVk;k % X ds 'ks"k dks Y ,oa Z ds vf/kD; lek;kstu 'kq} nkf;Ro tksM+k % QeZ vfHkxksiu dqy nkf;Ro (a) (ii) : dqy jkf'k izkI; #- esa 1- X Y Z 10]20]000 Y Z ;ksx 4]500 15]000 75]000 90]000 300]000 15]00]000 37500 22500 150000 52]500 2]77]500 1350]000 dEiuh ds iqLrdksa esa tuZy ,aV h vfHkxksidksa ls lEcfU/kr MsfcV MsfcV MsfcV 11]10]000 90]000 300]000 750]000 750]000 va'k iw th [kkrs izfrHkwfr izhfe;e [kkrs vfHkxksidksa dks va'kksa dk vkoaVu djus ij 2- vfHkxksiu deh'ku MsfcV X Y Z 3 43]500 31500 75]000 vfHkxksidksa ls izkIr ;k cdk;k due jkf'k dh x.kuk X dqy 55]500 va'kksa esa nkf;Ro vfHkxksidksa ls 20 :i;k dh nj ls izkI; jkf'k #- esa 11]10]000 90000 ?kVk;k % vfHkxksidksa dk deh'ku #- 20 dh 5% dh nj ls #- esa (a) (iii) : 75]000 31]500 43]500 & 1]50]000 90]000 37]500 22]500 vfHkxksiu deh'ku Hkqxrku;ksX; dh jkf'k MsfcV cSad [kkrs X Y Z vfHkxksiu deh'ku ?kVkus ds i'pkr~ vkcafVr va'kksa ds fy, vfHkxksid ls izkIr 'kq) jkf'k The Institute of Chartered Accountants of India 13]50]000 10]20]000 52]500 2]77]500 11 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 3 (b) vfjgUr fyfeVsM dh iqLrdks es tuZy izfo"Vh 10-12-12 to 31-03-12 31-03-31 MsfcV 8]00]000 cSad [kkrk 16000 50 MsfcV 11]20]000 deZpkjh {kfriwfrZ C;; [kkrk 16000 70 lerk va'k iw th [kkrs 16000 10 1]60]000 va'k izhfe;e [kkrs 16000 110 17]60]000 deZpkjh LVkWd vkWI'ku ;kstuk ds rgr deZpkfj;ksa dks fufgr vkWI'ku ds fo#) deZpkfj;ksa dks tkjh va'k YkkHk& gkfu [kkrk MsfcV 11]20]000 11]20]000 deZpkjh {kfriwfrZ O;; [kkrs dk deZpkjh {kfriwfrZ O;; dks ykHk&gkfu [kkrs esa gLrkUrj.k djus ij iz'u la[;k & 4 31 ekpZ 2013 dks cSM yd fyfeVsM ds rqyui= dk la{ksihdj.k fuEu gSA uksV A lerk ,oa nkf;Ro (i) va'k/kkfj;ksa dk dks"k (a) va'k iw th (b) vkj{k.k ,oa vkf/kD; 2- xSj vpkyw nkf;Ro (a) nh?kZ dkyhu m/kkj 3. pkyw nkf;Ro (a) vYi dkyhu m/kkj (b) O;kikfjd ysunkfj;k ;ksx B. lEif k;k xSj pkyw lEif k;k 1. (a) LFkk;h lEif k;k (i) ewrZ lEif k;k (ii) vewrZ lEif k;k 2- pkyw lEif k;k (a) LdU/k (b) O;kikfjd nsunkj (c) vLFkfxr jktLo C;; ;ksx The Institute of Chartered Accountants of India jkf'k 1 2 7]50]000 10]00]000 3 4 5 6 jkf'k 2]50]000 5]00]000 5]00]000 2]50]000 5]50]000 1]50]000 1]50]000 1]25]000 25]000 7]50]000 10]00]000 7]00]000 3]00]000 10]00]000 12 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 ys[kk iw th dh fVIi.kh jkf'k 1- va'k iw th (i) vf/kd`r fuxZfer ,oa iw.kZ n k 5]000 lerk va'k 100 :0 izfr va'k 2]500 8% iwokZf/kdkj va'k izfr 100 :i;k 2- vkj{k.k ,oa vkf/kD; ykHk&gkfu [kkrk 3- nh?kZdkyhu m/kkj 8% _.ki= 4- vYi dkyhu m/kkj lapkydksa ls _.k cSad vf/kfod"kZ 5- ewrZ lEif k;k hgksYM lEif k;k Iyk.V 6- vewrZ lEif k;k [;kfr V sMek 5]00]000 2]50]000 jkf'k 7]50]000 10]00]000 5]00]000 3]00]000 2]00]000 5]00]000 4]00]000 1]50]000 5]50]000 1]00]000 50]000 1]50]000 U;k;kikyd lHkh lacaf/kr i{k }kjk vuqeksfnr vkUrfjd iqufuekZ.k dh ;kstuk cuk;k rFkk ykxw fd;kA 1- iwokZf/kdkj va'kksa dks 25 :i;k rd Written down to vifyf[kr ,oa lerk va'kksa dks 20 ,oa Written down to vifyf[kr fd;k x;k rFkk izR;sd oxZ ds va'kksa dks 100 :i;k izfr va'k esa ifjofrZr fd;k x;kA 2- _.ki= /kkfj;ksa us hgksYM lEif k;ksa dks Lohdkj fd;k] ftldk iqLrd ewY; 2]00]000 gS] dk ewY;kadu 2]50]000 muds Hkkx dk vkaf'kd Hkqxrku fd;kA cph gqbZ hgksYM lEif k;ksa dk ewY;kadu 6]00]000 :i;k gSA 3- lapkydksa ds _.k dks iw.kZ ifjR;kx dj fn;kA 4- 50]000 ds jgfr;k dk viys[ku ,oa fd;k ,oa va'kks/; _.k ds fy, #- 12]500 dks iznku fd;kA 5- ykHk&gkfu [kkrs dk 'ks"k] V sMek ] [;kfr ,oa vLFkfxr vk;xr O;; dks vifyf[kr fd;k x;kA mijksDr ysunsuksa dk tuZy izfo"Vh dhft;s ,oa iw th deh [kkrk] rFkk iqufuekZ.k ds rqjUr ckn dk rqyui= Hkh cukb;sA The Institute of Chartered Accountants of India 16 vad 13 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 m kj & 4 1- 8% iwokZf/kdkj va'k iw th [kkrk #-100 izfr MsfcV 8% iwokZf/kdkj va'ki wth [kkrs dk 25 izfr iw th deh [kkrs dk Lohd`r ;kstuk ds rgr #- 100 izR;sd dk iwokZf/kdkj va'kksa dks 25 :2- lerk va'k iw th [kkrk MsfcV lerk va'k iw th [kkrs dk 20 :0 izfr iw th dVkSrh [kkrk #- 100 izR;sd dklerk va'k iw th dks 20 :0 rd djus ij 3- iwokZf/kdkj va'k iw th [kkrk 25 MsfcV iwokZf/kdkj va'k iw th [kkrs dk 100 #- 25 izR;sd dk 2500 va'kksa dk ifjorZu 625 va'kksa tks 100] izR;sd ij djus ij 4- lerk va'k iw th [kkrk 20 MsfcV lerk va'k iw th [kkrs dk 100 20 :0 okys 5000 lerk va'kksa dks 100 :0 okys 1000 lerk va'k esa cnyus ij 5- hgksYM lEif k [kkrk iw th deh [kkrs dk h gksYM lEif k es o`f} gqbZ MsfcV 8- lapkydksa dk _.k [kkrk MsfcV iw th deh [kkrs dk lEiw.kZ lapkydksa ds _.k dk ifjR;kx ;k lekIr gksus ij The Institute of Chartered Accountants of India sfMV ` 62]500 187500 5]00]000 1]00]000 4]00]000 62]500 62]500 100]000 100]000 50]000 50]000 6- 8% _.ki= [kkrk MsfcV hgksYM lEif k [kkrs dk _.ki=/kkfj;ksa dks hgksYM lEif k ds ,d Hkkx ls fuiVkjk fd;k x;k 7- hgksYM lEif k;k MsfcV iw th deh [kkrs dk hgksYM lEif k es o`f} 9- iw th deh [kkrk vLFkfxr vkxe O;; [kkrs dk ykHk gkfu [kkrs dk lafnX/k _.k dk izko/kku MsfoV ` 2]50]000 MsfcV 2]50]000 2]50]000 4]00]000 4]00]000 3]00]000 3]00]000 13]37]500 25]000 10]00]000 12500 14 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 50]000 100]000 50]000 100]000 LdU/k [kkrs dk [;kfr [kkrs dk V sMek [kkrs dk iw th lap; [kkrs dk ;kstuk ds vuqlkj fofHkUu lEif k;k ewrZ vewrZ ] ykHk rFkk gkfu [kkrk MsfcV 'ks"k vifyf[kr rFkk 'ks"k dks iwath vkj{k.k [kkrk esa varfjr fd;k b) iw th deh [kkrk lafnX/k _.k ds fy;s izko/kku LdU/k ykHk&gkfu [kkrs V sMek [;kfr vLFkfxr jktLo&O;; iw th vkj{k.k 12]500 50]000 10]00]000 50]000 1]00]000 25000 1]00]000 13]37]500 iwokZf/kdkj va'k iw th lerk va'k iw th hgksYM lEif k 50]000 $ 4]00]000 lapkydks dk _.k 18]7500 4]00]000 4]50]000 3]00]000 13]37]500 31 ekpZ 2013 dks cSMyd fyfeVsM dk ,oa deh fooj.k 1- lerk ,oa nkf;Ro 1- va'k/kkfj;ksa dk dks"k d va'k iw th [k vkj{k.k ,oa vkf/kD; 2- xSj pkyw nkf;Ro d nh?kZdkyhu _.k 3- pkyw nkf;Ro d vYidkyhu _.k [k O;kikfjd ns; uksV 1 2 1]62]500 1]00]000 3 2]50]000 4 2]00]000 2]50]000 9]62]500 2lEif k;k 1- xSj & pkyw lEif k;k d LFkk;h lEif k;k ewrZ lEif k;k 2- pkyw lEif k;k d jgfr;k [k O;kikfjd nsunkj ;ksx The Institute of Chartered Accountants of India 7]50]000 5 6 1]00]000 1]12]500 9]62]500 15 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 ys[kkadu ds uksV~l 1- va'k iw th vf/kd`r] fuxZfer ,oa iw.kZn k 625] 8% iwokZf/kdkj va'k 100 izfr 1]00]000 62]500 1]62]500 2- lap; ,oa vkf/kD; iw th lap; 1]00]000 3- nh?kZdkyhu m/kkj 8% _.ki= 5]00]000 & 2]50]000 2]50]000 4- vYidkyhu m/kkj 8% cSad vf/kfod"kZ 2]00]000 ewrZ lEif k;k 5 hgksYM lEif k;k Iyk.V 6- O;kikfjd IkzkI; O;kikfjd izkI; ?kVk;k & lafnX/k _.k ds fy, izko/kku 6]00]000 150]000 7]50]000 1]25]000 12]500 1]12]500 iz'u la[;k & 5 a) fuEufyf[kr lwpuk;sa cp chek dEiuh fyfeVsM] tks vfXu chek O;kikj ls tqM+h gS] dh 31 ekpZ 2013 ls lEcfU/kr gSaA lekIr tksf[ke ds fy, 'kq) izhfe;e dk 40% dk rFkk #- 3]50]000 dk vfrfjDr vkj{k.k cukus ds i'pkr~ jktLo [kkrk rS;kj fdft,A 8 vad fooj.k jkf'k 31 ekpZ] 2012 ds fy;s vlekIr tksf[ke ds fy;s vkj{k.k 7]50]000 1]50]000 31 ekpZ] 2012 dks vfrfjDr vkj{k.k 9]60]000 nkoksa dk Hkqxrku 97500 31 ekpZ] 2012 dss vn k nkoksa ds lEcU/k es vuqekfur & nkf;Ro 1]35]000 31 ekpZ] 2013 ds vn k nkoksa ds lEcU/k es vuqekfur nkf;Ro 4]20]000 izcU/k ds O;; 45]000 :0 nkoksa ls lEcfU/kr gSa 1]12]500 iquchZek izhfe;e Hkqxrku 30]000 iquchZek olwyh recoveries 16]80]000 izhfe;e 75]000 C;kt ,oa ykHkka k 15]000 fofu;ksx ds fo ; ij ykHk 1]75]000 deh ku The Institute of Chartered Accountants of India 16 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 b) 31 ekpZ 2013 dks ,Dl cSad fyfeVsM ds [kkrs esa fuEufyf[kr lwpuk;sa miyC/k gqbZA fcy c k xr & 1]37]05]000 fcy dVkSrh es fjcsV NwV 1-4-2012 & 2]21]600 c k izkIr & 10]56]650 fcy c k dk foLr`r fooj.k fuEu gS & fcy dk ewY; 18]25]000 50]00]000 28]20]000 40]60]000 ns; frfFk 05&06&2013 12&06&2013 25&06&2013 06&07&2013 dVkSrh dh nj 12% 12% 14% 16% 31&03&2013 esa c kxr fcyksa dh NqV Rebate dh x.kuk dhft;s ,oa 31 ekpZ] 2013 dks ,Dl cSad fyfeVsM dh iqLrdksas esa tuZy izfo"Vh dhft;sA 8 vad m kj & a) QkeZ ch & vkj- ,chekdrkZ dk uke & cp chek dEiuh fyfeVsM] IRDA ds lkFk iathdj.k la[;k & ,oa iathdj.k frfFk 31 ekpZ] 2013 dks lekIr o"kZ ds fy, jktLo [kkrk fooj.k vftZr izhfe;e 'kq} fofu;ksx ds fo ; ij ykHk vU; C;kt ,oa ykHkka'k ldy ;ksx v nkok mRiUu Claims incu ked 'kq} deh'ku chek ls lEcfU/kr izkjfEHkd C;; dqy c chek O;kikj ds ifjpkyu ls ykHk The Institute of Chartered Accountants of India vuqlwph 1 2 3 4 v & c jkf'k ` 14]90]500 15]000 & 75]000 15]80]500 10]12]500 1]75]000 3]75]000 15]62]500 18]000 17 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 vuqlwph & 1 izhfe;e vftZr 'kq} izhfe;e izkIr ?kVk;k & iquchZek R;kx ij vftZr izhfe;e 'kq} izhfe;e ?kVk;k & vlekIr gkfu ds vkj{k.k es ifjorZu dk lek;kstu dqy vftZr izhfe;e 16]80]000 1]12]500 15]67]500 77]000 14]90]500 vuqlwph & 2 nkok mRiUu Incu ked 'kq} nkok Hkqxrku tksM+k & nkoksa ls lEcfU/kr O;; 9]60]000 45]000 10]05]000 30]000 975000 1]35]000 11]10]000 97500 10]12]500 ?kVk;k & iquchZek olwyh tksM+k & 31 ekpZ] 2013 dks vn k nkos ?kVk;k & 31 ekpZ] 2012 dks vn k nkos vuqlwfpr&3 deh'ku deh'ku Hkqxrku 1]75]000 vuqlwfpr&4 chek O;kikj ls lEcfU/kr ifjpkyu izcU/k ds C;; 420]000 & 45000 3]75]000 f ;kRed uksV~l vlekIr tksf[ke vkj{k.k es ifjorZu dh x.kuk 31 ekpZ] 2013 esa vlekIr tksf[ke vkj{k.k 31 ekpZ] 2013 dks vfrfjDr vkj{k.k ?kVk;k & 31 ekpZ] 2012 es vlekIr tksf[ke vkj{k.k 31 ekpZ] 2012 es vfrfjDr vkj{k.k The Institute of Chartered Accountants of India 6]27]000 3]50]000 7]50]000 150]000 9]77]000 9]00]000 77]000 18 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 uksV & jktLo [kkrs es C;kt ,oa ykHkka'k dks ldy ewY; esa fn[kk;k x;k gSA ;gk ekuk x;k gS fd iz'u es ykHkka'k ,oa C;kt dh jkf'k Vh0 Mh0 ,l TDS ?kVkus ls iwoZ dh gSA b) Hkquk;s gq;s fcyksa esa c k dh x.kuk % 0 la0 1234- jkf'k :i;k 18]25]000 50]00]000 28]20]000 40]60]000 1]370]05]000 ns; frfFk o"kZ 2013 twu&05 twu&12 twu&25 tqykbZ&6 & 31 ekpZ 2013 ls vlekIr Hkkx 66 73 86 97 fnu fnu fnu fnu & dVkSrh dh nj c kxr ij NqV Rebate 12% 12% 14% 16% 39]600 1]20]000 93]021 1]72]633 & 4]25]254 ,Dl cSad fyfeVsM dh iqLrdksa esa tuZy izfo"Vh fooj.k 1- c kxr fcy ij NqV [kkrk MsfcV fcy ij c k c kxr fcy izkjfEHkd 'ks"k dks Hkquk;s gq;s fcyksa ds s gq s ;s fcy [kkrk s 2- Hkquk;s MsfcV Hkquk;s gq;s fcyksa dk dVkSrh [kkrs dk Hkquk;s gq;s fcyksa esa vlekIr tksf[ke Hkkx dks vxys o"kZ esa ys tkus ds lEcU/k esa 3- Hkquk;s gq, fcy [kkrk MsfcV ykHk&gkfu [kkrs dk Hkquk;s gq;s fcyksa ls izkIr vk; dks ykHk&gkfu [kkrs esa gLrkUrj.k djus ij MsfcV 2]21]600 sfMV 2]21]600 4]25]254 4]25]254 8]52]996 8]52]996 k;kZRed uksV ykHk&gkfu [kkrs esa c k dh jkf'k dks sfMV djus ij 31 ekpZ 2012 dks c kxr fcy ij NqV ls gLrkUrj.k tksMk + & 31 ekpZ] 2013 ds nkSjku izkIr fMLdkmV ?kVk;k & 31 ekpZ] 2013 dks c kxr fcy ij NqV dks ykHk&gkfu [kkrk esa sfMV fd;k The Institute of Chartered Accountants of India 2]21]600 10]56]650 12]78]250 4]25]254 8]52]996 19 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 iz'u & 6 % v , ch lh Mh fyfeVsM] fnYyh dh ,d 'kk[kk U;w;k ] vesfjdk esa gS tksfd dEiuh dk fons'k esa ,dhd`r ifjpkyu gSA 31 ekpZ] 2013 dh lekfIr ij fnYyh dk;kZy; ,oa U;w;k 'kk[kk dh iqLrdksa ls fuEu ystj 'ks"k dks fudkyk x;k gSA fooj.k va'k iw th vkj{k.k ,oa vkf/kD; Hkwfe Hkou ykxr es Hkou gzkl vkj{k.k Iyk.V ,oa e'khujh ykxr Iyk.V ,oa e'khujh gzkl vkj{k.k O;kikfjd izkI;@ns; jgfr;k 1&04&2012 'kk[kk jgfr;k vkj{k.k jksdM+ ,oa cSad 'ks"k ;@fo ; 'kk[kk dks eky Hkstk izcU/k lapkyd dk osru etnwjh ,oa osru fdjk;k vU; O;; izkIr deh'ku 'kk[kk@eq[; dk;kZy; pkyw [kkrk ;ksx fnYyh gtkj es _.kh & & 475 1000 & 2000 & 500 250 & 125 275 & 50 100 & 25 & 800 5600 U;w;k es gtkj Mk yj es /kuh _.kh /kuh 1250 940 & 200 & 500 270 & 65 & 600 1500 & & & & 275 & 100 & 60 25 & 4 25 30 & 18 6 12 & & 20 20 & & & 125 & & & & & 100 15 5600 280 280 fuEu lwpuk;sa Hkh miyC/k gSA 1- 31-03-2013 dks jgfr;k fnYyh & 2]00]000 U;w;k & & $10 leLr jgfr;k fnYyh ls izkIr 2- eq[; dk;kZy; 'kk[kk dks ges'kk eky ykxr es 25% tksM+dj Hkstrk gSA 3- lafnX/k _.k ij izko/kku 5% dh nj ls djrk gSA The Institute of Chartered Accountants of India 20 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 4- Hkou ij 10% gzzkl yxkuk gS rFkk Iyk.V ,oa e'khujh ds vifyf[kr ewY; ij 20% gzkl yxkuk 20% on Written down values vki dks cukuk gSA d 'kk[kk ds ryiV ds :i;k es fuEufyf[kr njksa ds vk/kkj ij cnyuk gSA izkjfEHkd nj 1 $ 50 :i;k vfUre nj 1 $ 55 :i;k vkSlr nj 1 $ 52 :i;k LFkk;h lEif k;k 1 $ 45 :i;k [k tgka rd laHko gks eq[; dk;kZy; ifj.kke rFkk 'kk[kk dk;kZy; ifj.kke dks i`Fkd~ :i ls fn[kkrs gq, 31 ekpZ 2013 dks lekIr o"kZ ds fy, O;kikfjd rFkk ykHk rFkk gkfu [kkrk rS;kj djsaA 'kk[kk [kkrk ds m kj dks vyx&vyx fn[kkb;sA m kj % , ch lh Mh fyfeVsM d 31 ekpZ 2013 dks U;w;k 'kk[kk dk ryiV $ 000 fooj.k MsfcV sfMV ifjorZu nj izfr Mkyj Iyk.V ,oa e'khujh ykxr 100 --45 --20 45 Iyk.V ,oa e'khujh gzkl vkj{k.k 60 20 55 O;kikfjd izkfIr;k @ns;rk jgfr;k 25 ---50 1@4@2012 4 ---55 jksdM+ ,oa cSad 'ks"k 25 125 52 ;@fo ; 30 ---okLro eq[; dk;kZy; ls izkIr eky 18 ---52 etnwjh ,oa osru 52 6 ---fdjk;k 52 12 ---dk;kZy; O;; 52 ---100 deh'ku izkfIr ---15 okLrfod eq[; dk;kZy; pkyw [kkrk fofue; uqdlku 'ks"k vfUre jgfr;k 280 -010 The Institute of Chartered Accountants of India 280 55 $ 000 MsfcV sfMV 4500 ----3300 1250 220 1300 1500 936 312 624 ----13]942 558 14500 0-55 ---900 1100 ------6500 ------------5200 800 14500 --14500 ----- 21 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 c 31 ekpZ 2013 dks lekIr o"kZ ds fy, O;kikfjd rFkk ykHk gkfu [kkrk izkjfEHkd jgfr;k ; eq[; dk;kZy; ls eky izkIr etnwjh ,oa osru ldy ykHk vkxs ys x;s fdjk;k dk;kZy; O;; 5% lafnX/k _.k ds fy;s izko/kku gzkl W.N - 1 'ks"k vkxs ys x;s fofue; gkfu izcU/k lapkyde dk osru 'ks"k vkxs ys x;s eq[; dk;kZy; 250 275 ----100 1675 2300 ----25 'kk[kk *000 'kk[kk ;ksx 1250-00 1500-00 fo ; 1300-00 1575-00 'kk[kk dks eky okil 1500-00 1500-00 936-00 1036-00 vfUre jgfr;k 1514-55 3189-55 6500-55 8800-55 312-00 624-00 25 380 1520 1950 1+65-00 720-00 4893-55 6714-55 -- -- ----- ----- 312-00 ldy ykHk vkxs 649-00 yk;s deh ku izkfIr 190-00 1100-00 6413-55 8664-55 558-00 'ks"k vkxs ys x;s 'kk[kk jgfr;k 50-00 vkj{k.k W.N - 1 5870-44 6478-44 eq[; ;ksx dk;kZy; 600 6500-00 7100-00 1500 ----- 1500-00 200 0-55 200-55 2300 6500-00 8800-55 1675 1514-55 3189-55 275 5200-00 5475-00 1950 6714-55 8664-55 ---- ---- 6413-55 64-89 6478-44 k;kZRed fVIi.kh 1- gzkl dh x.kuk Hkou & ykxr ?kVk;k & gzkl vkj{k.k gzkl 10% v dh nj ls Iyk.V ,oa e'khujh ykxr ij ?kVk;k & gzkl vkj{k.k The Institute of Chartered Accountants of India eq[; dk;kZy; *000 1]000 200 800 80 2]000 500 1]500 'kk[kk *000 4]500 900 3]600 22 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 300 380 ?kVk;k & 20% c dh nj ls dqy gzkl v $ ca 720 720 2- vfrfjDr 'kk[kk jgfr;k vkj{k.k dh x.kuk % 'kk[kk dk vfUre jgfr;k vfUre jgfr;k ij vkj{k.k 0-55 1@5 ?kVk;k & 'kk[kk jgfr;k vkj{k.k 1-4-2012 ds vuqlkj jgfr;k vkj{k.k dk okfil djuk ^000 0-55 0-11 65 64-89 Ikz'u &7 fuEufyf[kr es ls dksbZ pkj dk m kj nhft;sA v uhy fyfeVsM dk dkjiksjsV dk;kZy; eqEcbZ esa gSA vius mRikn dks iwjs Hkkjr ds O;kikfj;ksa (Stockists) dks csprs gSaA dEiuh 31 ekpZ] 2013 dk ;k mlds iwoZ dh lek'kks/ku frfFk dh ^gLrxr pSd esa* dks O;kikfjd izkfIr;ksa esa ?kVkus gsrq igpku djuk pkgrh gSA ^gLrxr pSd es* rqyui= es jksdM+ ;k jksdM+ lerqY; enksa esa fn[kk;k x;k gSA leLr psd cSad dks vizSy] 2013 ds eghus esa izLrqr fd;k ,oa cSad esa tek djus ds ckn lkekU; izf ;k ds rgr mlh eghus esa olwy dh xbZA r lfgr crkb;s fd D;k izR;sd lek;kstu ?kVuk;sa gSa ,oa dEiuh mDr izDVhdj.k dks fdl izdkj dEiuh esa lEcfU/kr ys[kk ekud ds vk/kkj ij fn[kk;sxhA d foi.kudfeZ;ksa }kjk 31 ekpZ] 2013 ;k iwoZ es O;kikfj;ks Stokists ls psdksa dk laxzg fd;k x;k gSA [k O;kikfj;ksa }kjk 31 ekpZ] 2013 ;k iwoZ es dksfj;j Courier ls psd Hksth xbZ gksaA 7-c ys[kk ekud&11 ds vuqlkj ^ekSfnzd ensa* dh O;k[;k dhft;sA fons'kh eqnzk] ekSfnzd enksa dks izR;sd rqyui= frfFk dks fdl izdkj igpku dh tkrh gSA fuEu dks ekSfnzd ,oa xSj ekSfnzd enksa ds :i esa oxhZd`r dhft;sA 1- va'k iw th 2- O;kikfjd izkI; 3- fofu;ksx 4- LFkk;h lEif k;k The Institute of Chartered Accountants of India 23 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 7l foHkkx v us foHkkx c dks ykxr esa 50% ykHk tksM+dj eky dk fo ; fd;k ,oa foHkkx l dks ykxr es 20% ykHk tksM+dj fo ; fd;kA foHkkx c us foHkkx v ,oa c dks fo ; esa e'k% 25% ,oa 15% ykHk tksM+dj fo ; fd;kA foHkkx l us 30% ,oa 40% ykxr esa ykHk ysdj v ,oa c foHkkx dks fo ; fd;kA o"kkZr ij fofHkUu foHkkx esa j[kk LVkWd fuEu gS% foHkkx v foHkkx c foHkkx l v foHkkx }kjk gLrkUrj.k ------ 45]000 42]000 c foHkkx }kjk gLrkUrj.k 40]000 -------- 72]000 l foHkkx }kjk gLrkUrj.k 39]000 42]000 ------ izR;sd foHkkx dk xSj olwy ykHk rFkk dqy xSj olwy ykHk dh x.kuk djsaA 7 n lk{ksnkjh QeZ ds vUrxZr xkuZj ouke ejsZ ds fu;eksa ds ykxw gksus dh n'kkvksa dk o.kZu dhft;sA ;g crkb;s fd ;g fu;e dc ykxw ugha gksrk gSA 7 M+ fo kh; fooj.kksa dh xq.kkRed fo"ks'krk;sa D;k gSA tks nh tkus okyh lwpukvksa dh mi;ksfxrk dks lq/kkjrh gSA m kj & v 1- foi.kudfeZ;ksa Marketing Personal }kjk laxzfgr pSd ,d lek;kstu ?kVuk gSA D;ksafd foi.kudehZ dEiuh dks deZpkjh gS og dEiuh dks izfrfuf/kRo djrk gSA LVkfdLV }kjk foi.ku deZpkjh dks psd lkSai nsus ds ckn] os vius nkf;Ro ls eqDr gks tkrs gSaA blfy, foi.ku deZpkfj;ksa }kjk 31 ekpZ] 2013 ;k blds iwoZ laxzg fd;k] rks vko';drk gS fd O;kikfjd izkI; ds [kkrs ls O;kikfjd [kkrs dks lek;ksftr fd;k tk;s rFkk mDr psdksa dks vizSy eghus esa lkekU; izf ;k ds rgr cSad esa izLrqr fd;k tk;sA ys[kkadu ekud&4 rqyui= ds i'pkr~ mRiUu ?kVuk rFkk vkdLfedrk ds vuqlkj ds vuqlkj foi.ku deZpkfj;ksa ds }kjk pSd dk laxzg gSA mijksDr ^psd gkFk esa* dEiuh ds vkfFkZd fpV~Bs esa jksdM+ ,oa jksdM+ lerqY; esa bl f ;kRed fVIi.kh ds lkFk iznf'kZr dh tk;sxh fd dEiuh us ys[kkadu uhfr;ksa dks Lohdkj fd;k gSA The Institute of Chartered Accountants of India 24 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 2- vxj psd 31 ekpZ] 2013 ;k mlds iwoZ ys x;s vkSj ;k LVk fdLV us 31 ekpZ ;k 2013 ds igys dksfj;j ls Hkst fn;k gSA ;g ekuk tk;sxk fd psd 31 ekpZ] 2013 ds ckn izkIr gqvk gSA 31 ekpZ] 2013 ds ckn laxzfgr psd fdlh Hkh n'kk esa 31 ekpZ ds rqyui= ds vfZL ko dk izfrfuf/kRo ugh djrh gSA blfy;s vkfFkZd fpV~Bs ds frfFk ds ckn laxzfgr psd lek;ksftr ?kVuk ugh gSA os /kukns'k tks 31 ekpZ ds i'pkr~ izkIr gq, gksa rks og 31 ekpZ dks fdlh n'kk esa fo|eku ugh le>s tk;saxsA vr% vfHkys[k rqyui= dh frfFk ds Ik'pkr~ /kukns'k laxzg ds lek;ksftr gksus okyh ?kVuk;sa blds fy;s gLrLFk /kukns'kks dks AS 4 dh vko';drkvksa ds vuqlkj ekU;rk nsuk lfEefyr ugh gS] blds vykok vkfFkZd fpV~Bs dh frfFk ds i'pkr~ /kukns'kksa dk laxzg mi e dh fo kh; fLFkfr dks izHkkfor izfrc)rk ;k dksbZ egRoiw.kZ ifjorZu izLrqr ugha djrh gSA blfy, ;g laxzg.k funs'kdksa ds izfrosnu esa iznf'kZr djuk vko';d ugha gSA c ys[kkadu ekun.M&11 ^fons'kh fofue; njksa esa ifjorZu ds izHkko* ekSfnzd ensa & og gSa] tks /kkfjr /ku rFkk LFkk;h ;k /ku dh fu/kkZj.k ;ksX; jkf'k esa izkI; ;k ns; lEif k;k rFkk nkf;Ro gSaA fons'kh eqnzk esa O;Dr ekSfnzd enksa dk vfHkys[ku rqyui= frfFk ds vfUre nj dk iz;ksx djds gksuk pkfg;sA fQj Hkh ,d fuf'pr ifjfLFkfr;ksa esa vfUre nj vfHkys[ku vkfFkZd fpV~Bs dh frfFk ij ml nj ij eqnzk ds fofue; dks izHkkfor djuk lEHko ugha gSA ,slh ifjfLFkfr;ksa esa lEcfU/kr ekSfnzd ensa izfrosnu eqnzk esa ml jkf'k esa vfHkys[ku gksuh pkfg;s] tks fd vkfFkZd fpV~Bk frfFk ij ,slh enksa ls olwy dh tk lds ;k Hkqxrku dh tk ldsA fuEu ensa vkfFkZd fpV~Bk frfFk esa & 1234- va'k iw th O;kikfjd izkI; fofu;ksx LFkk;h lEif k;k The Institute of Chartered Accountants of India 1234- xSj & ekSfnzd ekSfnzd xSj & ekSfnzd xSj & ekSfnzd 25 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 l izR;sd foHkkx dk xSj olwy ykHk rFkk dqy xSj olwy ykHk dh x.kuk% foHkkx v foHkkx c foHkkx l olwy ugh gqvk ykHk foHkkx v ;ksax 22]000 -------- foHkkx c 20]800 foHkkx l dk xSj olwy ykHk ------ 21000 63]800 n xkuZj cuke ejZs fu;e & tc ,d lk>snkj ds }kjk ns; nkf;Ro mldh jksdM+ ,oa vU; lEif k;k ls vf/kd gksrs gS] vkSj og budks nsus esa vleFkZ gksrk gS] rks mls fnokfy;k dgrs gSa rFkk fnokfy;k lk>snkj dh gkfu dks cps gq, lk>snkj baXySM ds xkuZj cuke ejsZ fu.kZ; ds vk/kkj ij ogu djrs gSaA lkekU; olwyh dh gkfu dks fnokfy;k lk>snkj dks lfEefyr djrs gq, lkekU; ykHkkykHk vuqikr es ck Vk tkrk gSA tcfd fnokfy;k ds dkj.k gksus okyh gkfu dks iw th ds vuqikr es ck Vk tkrk gSA vFkkZr fnokfy;k lk>snkj dh iw th dh deh dks 'kks/k{kE; lk{ksnkjksa esa iw th ds vuqikr es ck Vuk pkfg;sA ;fn iw th LFkk;h gS] rks mlh ds vuqikr es ck Vk tk;sxk mles dksbZ lek;kstu ugh fd;k tk;sxkA ;fn iw th vLFkk;h gS] rks fo?kVu ds iwoZ cuk;s x;s fpV~Bsa es nh gqbZ iw th es mu lafpr dks "kksa o vfoHkkftr ykHkksa dks lek;ksftr dj fn;k tk;sxk] tks fd ml fpV~Bs es gq, gksa] ijUrq blesa olwyh [kkrksa ds ykHk ;k gkfu dks lfEefyr ugha fd;k tk;sxkA xkuZj cuke~ ejsZ ds fu;e ykxw u gksuk &% 1- tc fnokfy;k lk{ksnkj dk iw th [kkrs esa MsfcV 'ks"k gksA fnokfy;k lk>snkj dh iw th gkfu dks gh l{ke lk>snkj vius iw th ds vuqikr esa lgu djrs gSaA vxj l{ke lk>snkj dk iw th [kkrs esa MsfcV 'ks"k gS] rks og fnokfy;k lk>snkj ds uqdlku dks iwjk djus ls cp tk;sxkA 2- tc QeZ esa dsoy nks lk>snkj gSaA 3- tc lk>snkj ds e/; fnokfy;k lk>snkj dh gkfu ds ck Vus dk dksbZ le>kSrk gksA 4- tc QeZ ds lHkh lk>snkj fnokfy;k gksa tk;saA The Institute of Chartered Accountants of India 26 iz u i= &5 % mPp ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 ; fo kh; fooj.kks dh lwpukvksa dks mi;ksxh cukus es]a fo kh; fooj.kksa dh xq.kukRed fo'ks"krk;sa fuEufyf[kr gSA 1- le>us;ksX; & fo kh; fooj.kksa dh lwpuk;sa bl <ax ls izLrqr djuh pkfg;s fd og mi;ksxdrkZvksa }kjk vklkuh rFkk tYnh ls le>h tk lds]a ftlesa vkfFkZd f ;kvksa dh i;kZIr tkudkjh Hkh gksA 2- izklafxdrk & fo kh; fooj.kksa dks flQZ lEcfU/kr tkudkjh gh j[kuh pkfg;sA og tkudkjh tks fd mi;ksxdrkZvksa ds vkfFkZd fu.kZ;ksa dks izHkkfor djrh gS] lEcfU/kr tkudkjh dgykrh gSA 3- fo'oluh;rk & mi;ksxh tkudkjh dh fo'oluh;rk gksuh pkfg;sA vFkkZr og lwpuk HkkSfrd xyrh rFkk i{kikr ls eqDr gksuh pkfg;sA 4- rqyukRedrk & fo kh; fooj.k nks QeksZ ds chp rFkk QeZ ds Hkhrj] nksuks izdkj dh rqyuk djus dh vkKk nsrk gSA ys[kkadu uhfr;ksa es ifjorZu dk fo kh; izHkko izdVhdj.k rqyukRedrk esa vko';d gSA 5- lR; ,oa mfpr er & fo kh; fooj.kksa ds fy;s ;g vko';d gS fd laxBu ds dk;Z fo kh; fLFkfr vkSj jksdM+ izokg dh lgh ,oa mfpr fopkj/kkjk iznf'kZr djsaA The Institute of Chartered Accountants of India 27

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